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2014 (1) TMI 996 - CESTAT AHMEDABADAvailment of CENVAT Credit - Credit on the “tube lights” as capital goods falling under CETSH No. 9405 10 90 of the Central Excise Tariff Act, 1985 - Goods Transport Agency - Held that:- seller has specifically classified the items under Chapter 94 showing as “Tube Light Fittings”. Nothing is on record to indicate that the appellant received fittings and not Tube Light. I find that the appellant herein cannot avail Cenvat credit of item under the head of capital goods, as goods procured are classified by seller under Chapter 94 - issue of availment of Cenvat credit of outward transportation, Service Tax paid up to 31-3-2008 is correct, as the input service definition - Following decision of CCE, Bangalore v. Madras Cements Ltd. [2010 (8) TMI 288 - KARNATAKA HIGH COURT] - Decided partly in favour of assessee.
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